Strategic Corporate Tax Planning (eBook)

JOHN E. KARAYAN, JD, PhD, is a tax attorney with a "Big 8" CPA firm background. Retired from practice to teach, he has remained active outside of academia as a consultant to entrepreneurs and as an expert witness in complex litigation. CHARLES W. SWENSON, PhD, CPA, is Professor of Taxation at the University of Southern California. His professional experience includes being a tax consultant with Pricewaterhouse-Coopers. Winner of several American Taxation Association Awards, Professor Swenson has published extensively in leading journals. JOSEPH W. NEFF, JD, is a Partner with PricewaterhouseCoopers. His expertise in tax planning for entrepreneurs and by managers is summed up by his current position in the firm: the U.S. National Partner in Charge of Middle Market Tax Practice.

INTRODUCTION

PART ONE: Understanding Strategic Tax Planning: A Framework

CHAPTER 1: A Framework for Understanding Taxes

CHAPTER 2: Utilizing the SAVANT Framework to Guide Tax
Planning

PART TWO: Forming the Enterprise

CHAPTER 3: Choosing a Legal Entity: Risk Management, Raising
Capital, and Tax Management

CHAPTER 4: Financing a New Venture

PART THREE: Operating the Firm

CHAPTER 5: New Products: Development, Promotion, and
Advertising

CHAPTER 6: Attracting and Motivating Employees and Managers:
Company and Employee Tax Planning

CHAPTER 7: Market Penetration: Operating in Different States

CHAPTER 8: Market Penetration: Company and Employee Tax Planning
for Operating in Foreign Countries

CHAPTER 9: Operations Management

CHAPTER 10: Financing Ongoing Operations and Tax Planning

CHAPTER 11: Capital Budgeting

CHAPTER 12: Financial Statement Analysis and Proactive Tax
Planning

PART FOUR: Changing Original Form

CHAPTER 13: Restructuring

CHAPTER 14: Mergers and Acquisitions

CHAPTER 15: Other Topics in Changing Original Form

APPENDIX

BIBLIOGRAPHY

INDEX.